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Investigación administrativa

versión On-line ISSN 2448-7678versión impresa ISSN 1870-6614


MADRIGAL-DELGADO, Guadalupe de Jesús. Collection of property tax in México: challenge of fiscal federalism. Investig. adm. [online]. 2021, vol.50, n.127, 12709.  Epub 02-Mar-2021. ISSN 2448-7678.

The collection of property in proportion to the gross domestic product is a problem that demands to be studied. The objective is to analyze the property tax as a proportion of local GDP in own income and in participation by entity (General Participation Fund and Municipal Development Fund). A quantitative method is used based on eight indicators of the wealth tax, property, local GDP and others. The results show that the national collection of the property is supported by five entities and Mexico City, which collect more than 70%. The originality lies in analyzing the tax as a proportion of the local GDP and contrasting with the reports on the distribution of shares to municipalities. The findings may be useful in rethinking the share distribution mechanisms in fiscal federalism.

Palabras llave : property tax; gross domestic product; wealth taxes; transfers; fiscal federalism.

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